Schedule 9ZB, Part 1, paragraph 1(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
VAT on the importation of any other goods imported into the United Kingdom as a result of their entry into Northern Ireland is to be charged and payable as if it were relevant NI import duty (instead of as provided under section 1(4)).
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Source: legislation.gov.uk · retrieved 2026-07-28